On Higher Ground

Tax-deductible

Pryor, MT501(c)(3)Food & AgricultureEIN 45-3092782Revenue $276K in FY2024

On file with the IRS204 Makpua Ave, 59066-0000 · Pryor, MTTax-exempt since Apr 2020Publicly supported — 509(a)(2)

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OHG provides on-the-job training for students leaders in natural resources, and builds capacity in Native American communitites through programming, partnerships, and learning modules for agriculture producers, gardeners, and land managers in conservation, food security and agriculture.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
Run by 30 volunteers and 5 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 4
filings with a surplus
Average surplus $11K a year · 6% of revenue · last 4 filings
Fine: a surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$54K
to officers and key staff · 17% of spending
Top officer’s pay higher than 56% of similar orgs
Fine: pay to officers and key staff is 17% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$886
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$276K
+75% vs prior year
Spent
$309K
To programs
85%
Net assets
$42K
By yearFY2021–FY2024
Revenue
$276K
FY2024▲ +75%
Tap a bar for its year
Revenue by fiscal year
FY2021$292K
FY2022$75K
FY2023$158K
FY2024$276K
Expenses
$309K
FY2024▲ +188%
Tap a bar for its year
Expenses by fiscal year
FY2021$269K
FY2022$71K
FY2023$107K
FY2024$309K
Net assets
$42K
FY2024▼ -44%
Tap a bar for its year
Net assets by fiscal year
FY2021$20K
FY2022$25K
FY2023$75K
FY2024$42K

From the FY2024 Form 990 · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 2020.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $263K Management & general 15% · $47K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

4 people listed on the 990; $54K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$54,000Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Gail R Whiteman’s $54K as Executive Director is at the 56th percentile of top reported officer pay among 1171 $100K–1M food & agriculture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2022FY2021
Gail R Whiteman$54,000$18,807$63,297

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Trains students in natural resources and builds Native American community capacity in conservation and agriculture.

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Provided by the organization

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3 programs · $263K · in their own filed words · FY2024
01

High Tunnel Greenhouses

Ohg builds high tunnel greenhouses designed to extend the northern tier growing season to allow native american communities to participate in food sovereignty projects. These greenhouses are ideal for planting produce and permaculture plants, while also providing students the experience needed to construct and maintain these facilities.

$118Kprogram expense
02

Open-Air Classrooms

To complete and connect the high tunnel greenhouse gardening to other learning projects, open-air spaces are constructed, covered only by a roof. These open-air classrooms serve to facilitate on-the-job training for students, specifically for jobs in natural resource management and agriculture throughout the region.

$105Kprogram expense
03

External Evaluation

External evaluators continue to be engaged to help guide the establishment of the relevant curriculum for all ages of students, producers, want-to-be gardners, land managers, and other conservation workers.

$39Kprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$276K
Ln 12
Gifts and grantsLn 1h$276K
Money outPt IX
$309K
Ln 25
Programscol B$263K
Managementcol C$47K
Owns and owesPt X
$42K
net assets · Ln 32
Cash and savingsLn 1–2$43K
Total assetsLn 16$43K
LiabilitiesLn 26$886
PeoplePt VI, VII
4
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$276K
Government grantsLn 1e$276K
Total revenueLn 12$276K
Assets in detailPt X, end of year
CashLn 1$43K
Cash and savings togetherLn 1–2$43K
Total assetsLn 16$43K
LiabilitiesLn 26$886
Net assetsLn 32$42K
OperationsPt I, VI
EmployeesI 55
VolunteersI 630
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$75K$43K
Total assetsLn 16$75K$43K
LiabilitiesLn 26$0$886
Net assetsLn 32$75K$42K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$54K$54K
Other salaries and wagesLn 7$45K$45K
Payroll taxesLn 10$10K$10K
Other fees for servicesLn 11g$111K$69K$42K
Advertising and promotionLn 12$305$305
Office expensesLn 13$8K$6K$2K
OccupancyLn 16$26K$26K
TravelLn 17$10K$10K
Conferences, conventions and meetingsLn 19$2K$2K
Other expenses (24a–d)Ln 24$34K$31K$3K
All other expensesLn 24e$10K$10K
Total functional expensesLn 25$309K$263K$47K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $276K$309K−$33K$42K 990 PDF
FY2023 $158K$107K$50K$75K 990 PDF
FY2022 $75K$71K$5K$25K 990 PDF
FY2021 $292K$269K$23K$20K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $276,303 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $157,588$276,303
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $157,588$276,303
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$108,640
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $107,272$200,756
I-18 Total expensesPrior year $107,272$309,396
I-19 Revenue less expensesPrior year $50,316−$33,093
Part VI · Governance 4 of 4 board members independent, 3 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $276,303 across 4 lines filed
VIII-1e Government grants$276,303
VIII-1h Total contributions, gifts and grants$276,303
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$276,303
Part IX · Statement of functional expenses $309,396 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $54,000$54,000
IX-7 Other salaries and wagesPrograms $44,885$44,885
IX-10 Payroll taxesPrograms $9,755$9,755
IX-11g Other fees for servicesPrograms $69,138 · Management $41,595$110,733
IX-12 Advertising and promotionPrograms $305$305
IX-13 Office expensesPrograms $5,829 · Management $2,082$7,911
IX-16 OccupancyPrograms $25,643$25,643
IX-17 TravelPrograms $10,365$10,365
IX-19 Conferences, conventions and meetingsPrograms $2,257$2,257
IX-24 Other expenses (24a–d)Programs $30,590 · Management $2,944$33,534
IX-24e All other expensesPrograms $10,008$10,008
IX-25 Total functional expensesPrograms $262,775 · Management $46,621 · Fundraising $0$309,396
Part X · Balance sheet $42,932 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $75,139$42,932
X-16 Total assetsStart of year $75,139$42,932
X-25 Other liabilities$886
X-26 Total liabilitiesStart of year $0$886
X-27 Net assets without donor restrictionsStart of year $75,139$42,046
X-32 Total net assets or fund balancesStart of year $75,139$42,046
X-33 Total liabilities and net assetsStart of year $75,139$42,932
Part XI · Reconciliation of net assets $42,046 net assets at year end
XI-1 Total revenue$276,303
XI-2 Total expenses$309,396
XI-3 Revenue less expenses−$33,093
XI-4 Net assets at start of year$75,139
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$42,046

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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